{"id":"https://openalex.org/W4385561187","doi":"https://doi.org/10.37567/cbjis.v3i1.722","title":"AKUNTABILITAS PENGELOLAAN DANA DESA","display_name":"AKUNTABILITAS PENGELOLAAN DANA DESA","publication_year":2021,"publication_date":"2021-07-12","ids":{"openalex":"https://openalex.org/W4385561187","doi":"https://doi.org/10.37567/cbjis.v3i1.722"},"language":"en","primary_location":{"id":"doi:10.37567/cbjis.v3i1.722","doi":"https://doi.org/10.37567/cbjis.v3i1.722","is_oa":true,"landing_page_url":"http://dx.doi.org/10.37567/cbjis.v3i1.722","pdf_url":"https://journal.iaisambas.ac.id/index.php/CBJIS/article/download/722/569","source":{"id":"https://openalex.org/S4210229893","display_name":"CBJIS Cross-Border Journal of Islamic Studies","issn_l":"2686-4460","issn":["2686-4460","2686-5580"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273877","host_organization_name":"Universitas Sultan Muhammad Syafiuddin Sambas","host_organization_lineage":["https://openalex.org/I4405273877"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"CBJIS : Cross-Border Journal of Islamic Studies","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.iaisambas.ac.id/index.php/CBJIS/article/download/722/569","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5086123615","display_name":"Tuti Dharmawati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I35304288","display_name":"Universitas Halu Oleo","ror":"https://ror.org/02j4mf075","country_code":"ID","type":"education","lineage":["https://openalex.org/I35304288"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Tuti Dharmawati","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Uni versitas Halu Oleo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Uni versitas Halu Oleo","institution_ids":["https://openalex.org/I35304288"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5066611716","display_name":"Mulyati Akib","orcid":"https://orcid.org/0009-0003-7385-5042","observed_orcids":["https://orcid.org/0009-0003-7385-5042"]},"institutions":[{"id":"https://openalex.org/I35304288","display_name":"Universitas Halu Oleo","ror":"https://ror.org/02j4mf075","country_code":"ID","type":"education","lineage":["https://openalex.org/I35304288"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mulyati Akib","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Uni versitas Halu Oleo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Uni versitas Halu Oleo","institution_ids":["https://openalex.org/I35304288"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5010312481","display_name":"Satira Yusuf","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I35304288","display_name":"Universitas Halu Oleo","ror":"https://ror.org/02j4mf075","country_code":"ID","type":"education","lineage":["https://openalex.org/I35304288"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Satira Yusuf","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Uni versitas Halu Oleo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Uni versitas Halu Oleo","institution_ids":["https://openalex.org/I35304288"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I35304288"],"apc_list":null,"apc_paid":null,"fwci":3.206,"has_fulltext":true,"cited_by_count":24,"citation_normalized_percentile":{"value":0.91337343,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"3","issue":"1","first_page":"34","last_page":"42"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":1.0,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":1.0,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12687","display_name":"Public Administration in Developing Nations","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/village-fund-management","display_name":"village fund management","score":0.9800000190734863},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.8360000252723694},{"id":"https://openalex.org/keywords/village-government","display_name":"village government","score":0.777999997138977},{"id":"https://openalex.org/keywords/village-budgeting","display_name":"village budgeting","score":0.5709999799728394},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.5920000076293945},{"id":"https://openalex.org/keywords/local-government","display_name":"local government","score":0.32199999690055847},{"id":"https://openalex.org/keywords/bombana-regency","display_name":"Bombana Regency","score":0.8669999837875366}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.8363096714019775},{"id":"https://openalex.org/C521751864","wikidata":"https://www.wikidata.org/wiki/Q1729207","display_name":"Christian ministry","level":2,"score":0.7118978500366211},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.6501837968826294},{"id":"https://openalex.org/C2780765947","wikidata":"https://www.wikidata.org/wiki/Q12033531","display_name":"Administration (probate law)","level":2,"score":0.5953388810157776},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5526045560836792},{"id":"https://openalex.org/C2777601897","wikidata":"https://www.wikidata.org/wiki/Q3409113","display_name":"Presentation (obstetrics)","level":2,"score":0.4431673586368561},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.34797385334968567},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.29290908575057983},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.13699519634246826},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.09933063387870789},{"id":"https://openalex.org/C126838900","wikidata":"https://www.wikidata.org/wiki/Q77604","display_name":"Radiology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.37567/cbjis.v3i1.722","doi":"https://doi.org/10.37567/cbjis.v3i1.722","is_oa":true,"landing_page_url":"http://dx.doi.org/10.37567/cbjis.v3i1.722","pdf_url":"https://journal.iaisambas.ac.id/index.php/CBJIS/article/download/722/569","source":{"id":"https://openalex.org/S4210229893","display_name":"CBJIS Cross-Border Journal of Islamic Studies","issn_l":"2686-4460","issn":["2686-4460","2686-5580"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273877","host_organization_name":"Universitas Sultan Muhammad Syafiuddin Sambas","host_organization_lineage":["https://openalex.org/I4405273877"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"CBJIS : Cross-Border Journal of Islamic Studies","raw_type":"journal-article"},{"id":"pmh:oai:journal.iaisambas.ac.id:article/722","doi":null,"is_oa":true,"landing_page_url":"https://journal.iaisambas.ac.id/index.php/CBJIS/article/view/722","pdf_url":null,"source":{"id":"https://openalex.org/S4210229893","display_name":"CBJIS Cross-Border Journal of Islamic Studies","issn_l":"2686-4460","issn":["2686-4460","2686-5580"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273877","host_organization_name":"Universitas Sultan Muhammad Syafiuddin Sambas","host_organization_lineage":["https://openalex.org/I4405273877"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2686-5580","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.37567/cbjis.v3i1.722","doi":"https://doi.org/10.37567/cbjis.v3i1.722","is_oa":true,"landing_page_url":"http://dx.doi.org/10.37567/cbjis.v3i1.722","pdf_url":"https://journal.iaisambas.ac.id/index.php/CBJIS/article/download/722/569","source":{"id":"https://openalex.org/S4210229893","display_name":"CBJIS Cross-Border Journal of Islamic Studies","issn_l":"2686-4460","issn":["2686-4460","2686-5580"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273877","host_organization_name":"Universitas Sultan Muhammad Syafiuddin Sambas","host_organization_lineage":["https://openalex.org/I4405273877"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"CBJIS : Cross-Border Journal of Islamic Studies","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.8999999761581421,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4385561187.pdf","grobid_xml":"https://content.openalex.org/works/W4385561187.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W2413545318","https://openalex.org/W2574695121","https://openalex.org/W2615258594","https://openalex.org/W2771565669","https://openalex.org/W2911689370","https://openalex.org/W2964057019"],"related_works":["https://openalex.org/W4381948307","https://openalex.org/W2938593792","https://openalex.org/W2726330205","https://openalex.org/W4404829433","https://openalex.org/W7071347371","https://openalex.org/W3100366353","https://openalex.org/W3194889476","https://openalex.org/W3196987955","https://openalex.org/W7216844817","https://openalex.org/W7216138973"],"abstract_inverted_index":{"The":[0,29,56,84,147],"research":[1],"aims":[2],"to":[3,47,163],"analyze":[4],"the":[5,8,38,49,52,77,92,102,114,123,153,165,169],"accountability":[6,90,167,172],"of":[7,13,22,40,51,73,104,125,150,171],"palnning,":[9],"implementation":[10,134],"and":[11,37,70,82,132,144,155],"responsibility":[12],"Rompu-Rompu":[14,34,93],"village":[15,35,53,88,94],"fund":[16,54,95],"management":[17,96],"in":[18,91,99],"North":[19,41],"Poleang":[20,42],"district":[21,43],"Bombana":[23],"regency":[24],"from":[25,76,113,135,149],"2015":[26,136],"until":[27,137],"2016.":[28],"samples":[30,78],"were":[31,45,80,139],"3":[32],"(three)":[33],"administrators":[36],"head":[39],"that":[44,87],"connsidered":[46],"represent":[48],"study":[50],"management.":[55],"analysis":[57,69],"method":[58],"was":[59],"quantitative":[60],"with":[61,101],"descriptive":[62],"qualitative":[63],"approach":[64],"which":[65,79],"studying":[66],"through":[67],"data":[68],"all":[71],"kind":[72],"informations":[74],"derived":[75],"rational":[81],"empirical.":[83],"result":[85],"showed":[86],"administration":[89,166],"has":[97],"been":[98],"line":[100],"ministry":[103],"home":[105],"affair":[106],"regulation":[107],"number":[108],"113":[109],"year":[110],"2014.":[111],"Started":[112],"mechanism/procedure":[115],"on":[116,142],"planning,":[117],"arrangement,":[118],"presentation,":[119],"as":[120,122],"well":[121],"distribution":[124],"APBDesa":[126],"(Anggaran":[127],"Pendapatan":[128],"dan":[129],"Belanja":[130],"Desa)":[131],"activities":[133],"2016":[138],"already":[140],"based":[141],"art":[143],"law":[145],"regulation.":[146],"physical":[148],"had":[151],"shown":[152],"accountable":[154],"transparent":[156],"implementation.":[157],"However,":[158],"there\u2019s":[159],"still":[160],"a":[161],"need":[162],"improve":[164],"for":[168],"betterment":[170],"principle":[173],"application.":[174]},"counts_by_year":[{"year":2026,"cited_by_count":9},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-08-04T00:00:00"}